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TMI Blog2023 (6) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... e recipients of such gold items was furnished by the assessee by stating for the sake of confidentiality and oral non-disclosure agreement with the customers, we are unable to provide the details of Name and address of the parties to whom the gifts have been paid/given . The same position prevailed before the ld. CIT(A) as well. Assessee did not furnish even the primary details of the recipie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s out of the order dated 06-01- 2023 passed by the CIT(A) in National Faceless Appeal Centre, Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called the Act ) in relation to the assessment year 2018-19. 2. The assessee is aggrieved by the confirmation of addition of Rs. 25,87,143/- towards Sales Promotion Expenses. 3. Briefly stated, the facts of the case, are that the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ord. There is no appearance from the side of the assessee despite notice. I am, therefore, proceeding to dispose of the appeal ex parte qua the assessee. 5. Adverting to the facts of the case, it is seen that the assessee claimed deduction of Rs. 25.87 lakh towards purchase of Gold articles. However, no detail of the recipients of such gold items was furnished by the assessee by stating for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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